5Exemptions

#### 5 Exemptions (1) Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax shall not, subject to this section, be payable upon the sale value of any goods covered by any item or subitem in the first column of the First Schedule under any Act specified in the second column of that Schedule opposite that item or subitem. (2) Where, in the second column of the First Schedule reference is made, opposite an item or subitem in the first column of that Schedule, to the Sales Tax Assessment Act (No. 9) 1930-1935 and to any one or more of the following Acts: Sales Tax Assessment Act (No. 1) 1930-1935; Sales Tax Assessment Act (No. 2) 1930-1935; Sales Tax Assessment Act (No. 3) 1930-1935; Sales Tax Assessment Act (No. 4) 1930-1935; but to no other Sales Tax Assessment Act, the goods covered by that item or subitem shall not be deemed to include goods which are imported into Australia. (3) Where, in the second column of the First Schedule reference is made, opposite an item or subitem in the first column of that Schedule, to the Sales Tax Assessment Act (No. 9) 1930-1935 and to any one or more of the following Acts: Sales Tax Assessment Act (No. 5) 1930-1935; Sales Tax Assessment Act (No. 6) 1930-1935; Sales Tax Assessment Act (No. 7) 1930-1935; Sales Tax Assessment Act (No. 8) 1930-1935; but to no other Sales Tax Assessment Act, the goods covered by that item or subitem shall not be deemed to include goods which are manufactured or produced in Australia.